Transfer of ITC after death of Registered Person

This query is : Resolved 

13 February 2024 Hi,
A registered person has passed away and while filing for new registration of legal heir, the reason for registration was provided as voluntary basis by the applicant instead of "death of proprietor". Now the ITC balance in the GSTN of registered person has to be transferred to its successor/legal heir. Kindly let me know how to transfer the ITC balance.

13 February 2024 Once the new registration is approved, Legal heir has to apply for the transfer of ITC by filing FORM GST ITC–02 to new entity. However, there is no restriction on filing of ITC-02 pre or post cancellation. It is an independent form and has no relation with cancellation of the sole proprietorship firm.



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